Macumber Corporation has two operating divisions$$an Atlantic Division and a Pacific Division. The company's Logistics Department services both divisions. The variable costs of the Logistics Department are budgeted at $$46$ per shipment. The Logistics Department's fixed costs are budgeted at $$411,000$ for the year. The fixed costs of the Logistics Department are determined based on peak$-$period demand.

Percentage of Peak Period Capacity Required Actual Shipments

Atlantic Division $20\%2,060$

Pacific Division $80\%5,440$

How much Logistics Department cost should be charged to the Atlantic Division at the end of the year for performance evaluation purposes?

Multiple Choice

$$176,960$

$$147,165$

$$282,015$

$$194,130$